9911796707
TMI Blog1989 (4) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1974 passed in a revision of the department by a single Bench of the Board of Revenue. The only question involved relates to applicability of the penalty provision contained in section 16(1)(b) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). The period of assessment is October 18, 1963 to November 1, 1964. Reference may be made to the legislative changes made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue to mean the time allowed after making of the assessment order by the original assessing authority. He argued that this expression should mean in respect of the tax shown as payable in the return filed by the assessee, the time allowed for payment of the same by the assessee in accordance with the provisions of the Act without waiting for ascertainment of the final liability by the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the return itself filed by the assessee is that which is prescribed in the Act itself. The reason is obvious in respect of this amount it is not necessary for the assessee to await determination of the liability by the assessing authority since the same is admitted in the return itself. In my opinion, the order dated August 17, 1974 of the single Bench of the Board of Revenue which has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons given above. Moreover, it is stated at the Bar that there are decisions of this Court construing the meaning of sub-sections (2) and (2A) of section 7 of the Act. These provisions are, therefore, to be construed accordingly. The question now is whether on this construction of section 16(1)(b) of the Act any occasion arises for imposing penalty in the present case. It is sufficient to say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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